Abstract: The Sarbanes-Oxley Act and its following sections require all issures in American capital market should construct their internal control systems, and run them orderly and Chinese issures in America capital market should obey the Act, too. This paper mainly introduces the Act s requirement on the public company s internal control system, and gives the Chinese companies an idea to construct their internal control systems, and also discusses how to audit the companies internal control systems

Key words: Sarbanes-OxleyAct, internalcontrolsystem, constructionofinternalcontrolsystem, auditingofinternalcontrolsystem